Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting coal consumption, where December is the reference month.

Consumption=nothing+(nothing)Month+(nothing)Jan+(nothing)Feb+(nothing)Mar+(nothing)Apr+(nothing)May+(nothing)Jun+(nothing)Jul+(nothing)Aug+(nothing)Sep+(nothing)Oct+(nothing)Nov

Month and Year	Consumption	Month
Jan 1990	16.62	1
Feb 1990	15.3	2
Mar 1990	12.86	3
Apr 1990	12.44	4
May 1990	8.46	5
Jun 1990	8.76	6
Jul 1990	12.48	7
Aug 1990	11.68	8
Sep 1990	9.61	9
Oct 1990	9.69	10
Nov 1990	14.56	11
Dec 1990	24.62	12
Jan 1991	20.06	13
Feb 1991	14.11	14
Mar 1991	12.62	15
Apr 1991	9.44	16
May 1991	7.75	17
Jun 1991	7.56	18
Jul 1991	9.98	19
Aug 1991	9.04	20
Sep 1991	7.5	21
Oct 1991	8.27	22
Nov 1991	15.81	23
Dec 1991	20.18	24
Jan 1992	17.1	25
Feb 1992	13.57	26
Mar 1992	12.27	27
Apr 1992	12.41	28
May 1992	7.54	29
Jun 1992	6.95	30
Jul 1992	11.08	31
Aug 1992	9.21	32
Sep 1992	8.63	33
Oct 1992	8.61	34
Nov 1992	14.95	35
Dec 1992	21.27	36